Historical VAT data
Slovakia VAT rate history
Every recorded Slovakia VAT rate, with effective periods and source-backed changes.
Current standard rate
23%
- Recorded changes
- 6
- Rate periods
- 7
- Earliest record
- 1993
Recorded changes
-
Standard 20% 23% Increase +3 pp
-
Standard 19% 20% Increase +1 pp
-
Standard 20% 19% Decrease −1 pp
-
Standard 23% 20% Decrease −3 pp
-
Standard 25% 23% Decrease −2 pp
-
Standard 23% 25% Increase +2 pp
Rate periods
| Rate type | Rate | Effective from | Effective to |
|---|---|---|---|
| Standard | 23% | 1 Jan 2025 | Current |
| Standard | 20% | 1 Jan 2011 | 1 Jan 2025 |
| Standard | 19% | 1 Jan 2004 | 1 Jan 2011 |
| Standard | 20% | 1 Jan 2003 | 1 Jan 2004 |
| Standard | 23% | 1 Jan 1996 | 1 Jan 2003 |
| Standard | 25% | 1 Aug 1993 | 1 Jan 1996 |
| Standard | 23% | 1 Jan 1993 | 1 Aug 1993 |